This research aims to analyze the effects of digitalization and cloud-based accounting on enhancing the performance of companies in Indonesia. Digitalization in this study includes digital leadership and digital transformation. The research sample consists of middle and upper-level managers working in manufacturing companies. The independent variable is Digital transformation. Cloud-based accounting effectiveness and decision-making quality are the mediating variables. Digital leadership serves as the moderating variable in this study. Finally, the dependent variable in this research is firm performance, which is controlled by four control variables: assets, company age, number of employees, and ownership structure. The data obtained has been analyzed using SMART PLS. Using a structural equation model (SEM), the results of this study indicate that digital transformation, moderated and mediated by cloud-based accounting effectiveness and decision-making quality, has a significant impact on firm performance.